Top rated MERLOT materialshttps://www.merlot.org/
Top rated MERLOT materialsCopyright (C) 2018 MERLOT Some Rights ReservedThu, 03 Dec 2015 02:29:24 GMTMERLOThttps://www.merlot.org/merlot/images/merlot_column.pnghttps://www.merlot.org/
-1-1Accountsville. Impairment of Fixed Assetshttps://www.merlot.org/merlot/viewMaterial.htm?id=484974
<p>PLEASE NOTE: When this resource was initially submitted to MERLOT it was the original simulation. The Peer Review and Classics award was created based on that resource. Now, only a PDF Technical Note is found at the site, as one has to pay for the simulation.</p>
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<p>This interactive technical note gives students the opportunity to practice their understanding of IAS 36, relevant to the impairment of fixed assets. Students must complete a series of tasks with the objective of finding out which of the company’s assets are impaired. The technical note is based around a fictitious town, that of Accountsville, which the student must explore to successfully complete 5 scenarios. For each scenario, the student must find the carrying amount, the recoverable amount and the impairment value, with the help of short interactive exercises.</p>Mon, 23 Aug 2010 12:13:20 GMTLucia Egea IE Business SchoolHelping your students develop critical thinking skillshttps://www.merlot.org/merlot/viewMaterial.htm?id=222336
This PDF&nbsp;document is an excellent (and relatively brief) paper that describes how to help students develop those all important critical thinking skills.&nbsp; It breaks thinkers into four separate skill patterns from weak to strong critical thinking skills.&nbsp; It also provides techniques to help move students from one level to the next.Sat, 14 Oct 2006 01:12:29 GMTSusan WolcottLearnDoubleEntry.orghttps://www.merlot.org/merlot/viewMaterial.htm?id=778299
<p><span>LearnDoubleEntry.org's aim is to offer students a way of practicing double entry bookkeeping / accounting principles</span> without the complexity of a software that is normally used in a firm, but in an easier way than it would be by using spreadsheets or, worse, pen and paper.</p><p>On LearnDoubleEntry.org firms are public (under a Creative Common license) and can be shared amongst users. This opens up some possibilities described in the following scenarios:</p><div>- when students work in pairs or in groups, they can complete an exercise together, working on the same firm, but with different accounts; if one of them the next day is not present, the others can continue with no problems;</div><div>- when a student finishes an exercise and wants his/her teacher to check it, he/she can just send an email with the public link to the firm, that the teacher can access without even logging in;</div><div>- if you are a teacher and want to prepare an exercise, you can do so easily: you just create a new firm, make some editing to the chart of accounts, add some journal entries, and give your students the slug (a sort of code) of the firm; the students will start a new firm by forking (i.e. copying) the one that you created, and that's it;</div><div>- if you created a firm that is a good example of a basic standard firm for the students in your country, you can ask for it being considered as a system firm.</div><p>The application is fully internationalized and can be easily localized in different languages. The charts of accounts may be multilingual, in order to let students learn accounting terminology also in other languages.</p><p>From the entries in the General Journal, an automatic generation / rendering of the Trial Balance, the General Ledger, the Balance Sheet, and the Income Statement is given.</p>Wed, 24 Jul 2013 15:28:34 GMTLoris TissinoNew Accountanthttps://www.merlot.org/merlot/viewMaterial.htm?id=338094
The <i>New Accountant </i>is a professional publication for accounting students and the accounting profession. Each issue includes articles to introduce students to the many and diverse career opportunities available to accounting majors and to prepare college accounting students and recent graduates to sit for the CPA exam. This website offers students an on-line version of the magazine.Sun, 14 Sep 2008 15:06:32 GMTR.E.N. Publishing CoThe Course is Online: Why Aren't The Students Learning?https://www.merlot.org/merlot/viewMaterial.htm?id=223537
<p>From the editor&rsquo;s note:</p>
<p>This article is a distillation of principles and best practices to ensure effective online learning. It recognizes the changing roles and responsibilities of administrators, teachers and learners and provides simple taxonomies to guide the change process</p>Fri, 20 Oct 2006 02:58:09 GMTTim Roberts; Joanne McInnerneyBKD Not-for-Profit & Government Webcast Serieshttps://www.merlot.org/merlot/viewMaterial.htm?id=417763
<p>BKD is a Not-for-Profit &amp; Government group that publishes a website with archived webcasts. BKD does not charge for access to its Webcasts, though regristration is required for viewing. Webcasts are about 60 minutes in length and Windows Media player is required. PowerPoint slides are also available for downlaod in Adobe format.</p><p><strong><em>Archieved Webcasts: </em></strong>CONTENT IS SUBJECT TO CHANGE</p><p dir="ltr"><strong>-2009 Tax Update for Exempt Organizations<br /></strong><strong>-GASB 53- What You Should Know About GASB 53<br />-New 403 (b) Regulations- How Will They Affect Your Plan?<br />-Economic Conditions &amp; Policy Response: Implications for Business and Capital Markets<br />-Identify Theft Red Flags Rule-Are You in Compliance or Waving the White Flag?<br />-SFAS 157 Webcast<br />-Forensic Data Mining Webcast<br />-UPMIFA &amp; Endowment Reporting Webcast<br />-Form 990 Webcast<br />-Entity Risk Assessment Webcast<br />-Hot Tax Topics for Exempt Organizations<br />-Fraud &amp; Embexxlement Webcast<br /><br /><br /><br /></strong></p>Tue, 10 Nov 2009 21:25:22 GMTvarious individuals; Various individuals BKD CPAs & Advisors; BKD CPAs & AdvisorsThe Accounting Cyclehttps://www.merlot.org/merlot/viewMaterial.htm?id=656319
<p><span>An introduction to the Accounting Cycle. Appropriate for Principles of Financial Accounting students, or as a refresher for more advanced students. Created and uploaded by Dr. Alison Riley, CPA, Associate Professor of Business at Thomas University, Thomasville, Georgia, USA.</span></p>Tue, 22 May 2012 21:00:40 GMTAlison RileyFlipping the Principles of Financial Accounting Coursehttps://www.merlot.org/merlot/viewMaterial.htm?id=841329
<p><span>Principles of Financial Accounting is the first required course for business majors. Traditionally, the repeatable course rate (grade of C- or lower) has approached 50%. Using a flipped classroom, Dr. DeBerg requires students to view classroom lectures before the first class meeting each week. In the second meeting, students are broken into four groups of 30, with each sub-group broken down into groups of three. The breakout sections are led by four outstanding senior accounting majors, called mentors. During the breakout session, students do their "homework" during class time. Hence, what formerly was homework becomes classwork; what was classwork now becomes homework.</span></p>Thu, 06 Mar 2014 22:04:30 GMTCurt DeBerg California State University, ChicoAdvanced accountinghttps://www.merlot.org/merlot/viewMaterial.htm?id=679693
<p>This YouTube course covers the content in the undergraduate advanced accounting course.&nbsp; This includes accounting for equity investments, business combinations, noncontrolling interest, consolidation, joint arrangements, segment reporting, deferred income taxes, special purpose entities, foreign currency transactions, and foreign currency translation.&nbsp;</p>
<p>The accounting basis is international accounting standards; however, there are few differences between these standards and the FASB standards currently.&nbsp; So the materials has broad, multi-jurisdicational application.</p>
<p>The course is delivered through a series of modules with video illustrations of the material.&nbsp; Addtional tools and templates are available for download.</p>
<p>The course site also includes a simulation that brings together all of these topics into a realistic business scenario putting you in the driver seat to see what you can do.</p>Tue, 07 Aug 2012 17:01:02 GMTBlair Cook Finance Learning AcademyIntroduction to Auditinghttps://www.merlot.org/merlot/viewMaterial.htm?id=679716
<p>The content contained within the course covers the introduction to auditing material typically offered in a 4th year undergraduate accounting program. The course discusses the needs for audits as well as the professional and ethical standards. It provides a high level overview of the audit process before drilling down into each of the section of the audit file including: audit risk, materiality, audit planning, inherent risk, control risk, fraud risk, systems of internal controls, substantive procedures, completion procedures, audit reports, and other types of audit engagements.</p><p>This online course has been delivered in conjunction with a classroom environment, which is generally well received by students and provides the professor with more time for discussion and cases without neglecting technical issues.</p><p>Additional resources and tools are available for download at the course website. In addition, there is a comprehensive simulation that provides students with an immersive opportunity to apply their auditng skills. The simulation asks the students to write an auditing planning memo.</p>Tue, 07 Aug 2012 17:37:15 GMTBlair Cook Finance Learning AcademySteps for Better Thinking - Critical Thinkinghttps://www.merlot.org/merlot/viewMaterial.htm?id=222334
<p>This site presents an online tutorial for developing and assessing ctitical thinking skills. It was co-developed by Susan Wolcott, Ph.D, CPA, and Cindy Lynch (pshchologists). It is well done and can be applied in the classroom in any discipline.</p>Sat, 14 Oct 2006 01:00:22 GMTSusan WolcottDepreciation, Depletion, and Amortizationhttps://www.merlot.org/merlot/viewMaterial.htm?id=656298
<p><span>An introduction to the accounting for Depreciation, Depletion, and Amortization. Created for educational purposes by Dr. Alison Riley, CPA, Associate Professor, Thomas University, Thomasville, Georgia, USA.</span></p><p> </p>Tue, 22 May 2012 21:05:57 GMTAlison RileyAccounting Basics for Studentshttps://www.merlot.org/merlot/viewMaterial.htm?id=436388
<p>Accounting Basics for Students is a free online source of basic accounting lessons and questions, from the accounting equation and basic journals to T-accounts and financial statements. Easy to read and fully illustrated. For beginner accounting students at both high school and college level.</p>Wed, 03 Mar 2010 05:58:28 GMTMichael CelenderELIXR: Universal Design for Learning in Business Educationhttps://www.merlot.org/merlot/viewMaterial.htm?id=348004
Professor Kirsten Ely discusses her process of applying Universal Design for Learning to her accounting class. This online video case story contains several process clips, as well as outcome resources.Sat, 01 Nov 2008 22:49:58 GMTBrett Christie; Kirsten Ely Sonoma State University; Sonoma State UniversityInternet Resources for higher education outcomes assessmenthttps://www.merlot.org/merlot/viewMaterial.htm?id=84925
<p>This site is best described as a &#34;super site&#34; for assessment in higher education. If printed, it runs some 78 pages. If you are interested in outcomes, you can find it on this site. The list currently has over 1,550 links, including over 500 college and university assessment sites.</p>Sat, 08 Oct 2005 07:00:00 GMTEphraim Schechter North Carolina State UniversityOpen Tuition: Free Resources for Accountancy Studentshttps://www.merlot.org/merlot/viewMaterial.htm?id=881596
<p>Open Tuition's goal is to provide accountancy students worldwide with free online/mobile resources they need to study for the major. Here students can download over 750 Association of Chartered Certified Accountants (ACCA) lectures/tutorials to help students prepare to pass exams in Accounting.</p>Tue, 29 Jul 2014 05:08:35 GMTAssociation of Chartered Certified Accountants (ACCU) ACCUPROCESOS CONTABLEShttps://www.merlot.org/merlot/viewMaterial.htm?id=706800
<p>Contabilidad Básica, su importancia como sistema de información en la empresa.</p><p>Estados financieros básicos</p>Tue, 06 Nov 2012 03:24:47 GMTNelson Avendaño Díaz INACAP - CHILEQuality Mattershttps://www.merlot.org/merlot/viewMaterial.htm?id=230931
The quality Matters Rubric was developed by Maryland Online using a <br />FIPSE grant.&nbsp; It is a 17 page rubric that is research-based and is used by faculty to judge the quality of online courses. It is very well done and is rigorous. To see the rubric go to &quot;Demo the Rubric&quot;.Sat, 09 Dec 2006 00:49:02 GMTMaryland OnlineACC 230 Michael Manahan CSU Course Redesign ePortfoliohttps://www.merlot.org/merlot/viewMaterial.htm?id=1084745
<p>Course redesign of Financial Accounting ACC230</p>Thu, 03 Dec 2015 02:29:24 GMTMichael ManahanConnection to 75 Years of The Accounting Reviewhttps://www.merlot.org/merlot/viewMaterial.htm?id=86402
Bibliography that contains links to thousands of JSTOR full text Accounting Review articles from 1926-2000. Note that there are two links for each article. The Non USF user links work for anyone with access to the JSTOR database.Thu, 06 Apr 2006 07:00:00 GMTJames MartinCore Competency Framework & Educational Competency Assessment Web Sitehttps://www.merlot.org/merlot/viewMaterial.htm?id=276887
The Core Competency Framework focuses on skills and is not structured around traditional subject/content areas or accounting services. A skills-based curriculum is advocated, because the body of knowledge and the accounting profession are changing so rapidly. Although knowledge requirements will change with time, the core set of competencies identified by the Framework will have long-term value and will support a variety of career opportunities for the future CPA.
In addition, by basing entry-level competency requirements on professional models, the Framework supports the concept of learning as a continuum that begins in an academic setting and continues with life-long professional education and experience. Further, by basing curriculum guidance on professional expectations, the Framework aims to ease transition from student to professional.Mon, 15 Oct 2007 02:09:57 GMTAICPAIntentional Learning: A Process for Learning to Learnhttps://www.merlot.org/merlot/viewMaterial.htm?id=295487
This position paper was written to address life-long learning in the accounting profession. The AECC believes that accounting education must change from its predominant focus on the acquisition of knowledge to a new emphasis on learning to learn.Fri, 22 Feb 2008 02:26:15 GMTMarlene Francis Accounting Education Change CommissionProfessional Attributes: Teaching the Fine Arts of Being a Professional Accountanthttps://www.merlot.org/merlot/viewMaterial.htm?id=222606
This PDF document contends that accounting sompetencies move along a continuum from less complex to more complex and that less complex competencies must be mastered before moving to higher levels.&nbsp; The author explores core competencies for accounting graduates as outlined by the AICPA and matches those competencies with appropriate pedagogies.Mon, 16 Oct 2006 02:09:56 GMTSusan WolcottThe Student Center: Tennessee Society of CPS'shttps://www.merlot.org/merlot/viewMaterial.htm?id=480715
<p>&#34;At the Tennessee Society of CPAs (TSCPA), we are committed to preparing tomorrow&#39;s leaders. Whether you aspire to be the CFO at a Fortune 500 company or want to learn how to invest your way to wealth, this site is for you. Our resources are designed to help you make the most out of your future.&#34; -- website</p>Sat, 31 Jul 2010 11:19:46 GMTTennessee Society of CPAs